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Electronic Code of Federal Regulations

e-CFR data is current as of November 18, 2019

Title 27Chapter ISubchapter APart 28Subpart D → §28.59


Title 27: Alcohol, Tobacco Products and Firearms
PART 28—EXPORTATION OF ALCOHOL
Subpart D—Bonds and Consents of Surety


§28.59   Bond, Form 5120.36.

Where the operations of a bonded wine cellar are covered by bond, Form 5120.36, as provided in part 24 of this chapter, such bond shall cover the withdrawal of wine without payment of tax, as authorized in §28.121, from such bonded wine cellar by the proprietor of the bonded wine cellar.

(72 Stat. 1379, 1380; 26 U.S.C. 5354, 5362, as amended by T.D. ATF-299, 55 FR 25033, June 19, 1990; T.D. TTB-8, 69 FR 3832, Jan. 27, 2004]

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